CBDT Orders for Extension of Due Dates for Income Tax Returns (ITRs), Tax Audit Reports since AY 2003-04 to AY 2014-15

Excel for
Chartered Accountants

The other day Central Board of Direct Taxes extended the due date for obtaining and furnishing of Tax Audit Report for AY 2014-15 to 30
th
November, 2014.. This is not the first time and certainly not the last time that the date for filing of Tax Audit report/ITR have been extended

Due Dates of Filing Income Tax Returns and Tax Audit Report:

Under section 44AB of income tax act, the specified date for furnishing the Tax Audit report is the due date for filing of income tax return applicable to the assessee.
Due date for filing of Income Tax Returns (ITR) for various assessee is given in Explanation-1 to sub-section (1) of section 139. These dates are as under:

30th Nov of the Assessment Year

Any assessee has entered into an international transaction
or specified domestic transaction

Assessee who have not entered into any an international transaction or specified domestic transaction:

30th Sep of the Assessment Year

- Company

- Assessee other than company if their accounts are required to be audited under Income tax Act or any other law

- Working Partner of the firm whose accounts are required to be audited under Income tax Act or any other Law

30th July of the Assessment Year

Any assessee other than those listed above

Due Dates Extension for Filing of ITR and Tax Audit Reports since AY 2003-04:

Normally all extensions have been carried out by issuing order under section 119 of the income tax act. Under this section, Central Board of Direct Taxes can issue orders, instructions and directions to subordinate authorities for proper administration of Income Tax Act.

The orders issued in last ten-twelve years for extension of due dates for filing of income tax returns and specified date for furnishing
of Tax audit report under
section 44AB are given hereunder. However users placing reliance on the same are advised to verify the same
.

Assessment Year 2007-08

-
Date of filing of I.T. returns in new format for those filed in 2D Form extended to 29-02-2008
Click Here >>

- Extension of due date for paper filing of ITRs from 31-10-2007 to 02-11-2007Click Here >>

- Extension of due date of e-filing of ITRs & Tax Audit Reports for Cos & Firms from 31-10-2007 to 15-11-2007Click Here >>

- Extension of due date of filing of ITRs in the State of Bihar from 31-10-2007 to 31-12-2007Click Here >>

Assessment Year 2006-07

- Extension of due date of ITR and Tax audit to 31-12-2006 in the state of Gujrat.Click Here >>

- Extension of due date for ITR, tax Audit & return of FBT for companies to 30-11-2006 .Click Here >>

- Extension of due date of ITR and FBT return to 31-10-2006.Click Here >>

Assessment Year 2005-06

- Extension of due date of ITR and Tax audit to 31-03-2006 in the state of Jammu & Kashmir.Click Here >>